Konstrukce daňového řádu v Polsku
Title in English | Construction of Polish Tax Order |
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Authors | |
Year of publication | 2001 |
Type | Article in Proceedings |
Conference | Aproximace práva a ekonomická integrace v procesu přípravy ČR na vstup do EU |
MU Faculty or unit | |
Citation | |
Field | Law sciences |
Keywords | Tax law ; Poland ; Tax administration ; Local finance |
Description | Talking about tax administration, polish tax law is regulated by a specific regulation - tax order. The administration of some community's incomes is administered by territorial self-government administration and tax order is important to guarantee fair tax administration. Many enactments in polish tax order are inspirating for thoughts de lege ferenda in the Czech Republic. |
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